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Return-Path: <bounce-2106256-9007-97857-info=ennesse.it@em-2106256.gbsoftware.it> Delivered-To: info@ennesse.it Received: by mail.planetcloud-host.com (Postfix, from userid 1016) id 0DF55144C9; Thu, 13 Aug 2026 11:06:46 +0200 (CEST) Authentication-Results: mail.planetcloud-host.com; dkim=pass (2048-bit key) header.d=gbsoftware.it header.i=@gbsoftware.it header.b="GnghLrRi"; dkim=pass (2048-bit key) header.d=acems3.com header.i=@acems3.com header.b="OnCdG1BQ" X-Spam-Checker-Version: SpamAssassin 3.4.0 (2014-02-07) on mail.planetcloud-host.com X-Spam-Level: ** X-Spam-Status: No, score=2.1 required=5.0 tests=DKIM_SIGNED,DKIM_VALID, DKIM_VALID_AU,HTML_FONT_LOW_CONTRAST,HTML_MESSAGE,NORMAL_HTTP_TO_IP, NUMERIC_HTTP_ADDR,RCVD_IN_DNSWL_BLOCKED,SPF_HELO_PASS,SPF_PASS, T_FILL_THIS_FORM_FRAUD_PHISH,T_FILL_THIS_FORM_SHORT,T_KAM_HTML_FONT_INVALID, URIBL_BLOCKED,URIBL_CT_SURBL autolearn=disabled version=3.4.0 Received-SPF: Pass (sender SPF authorized) identity=mailfrom; client-ip=217.8.118.136; helo=mail136.euc1.acems3.com; envelope-from=bounce-2106256-9007-97857-info=ennesse.it@em-2106256.gbsoftware.it; receiver=info@ennesse.it Received: from mail136.euc1.acems3.com (mail136.euc1.acems3.com [217.8.118.136]) (using TLSv1.2 with cipher ECDHE-ECDSA-AES256-GCM-SHA384 (256/256 bits)) (No client certificate requested) by mail.planetcloud-host.com (Postfix) with ESMTPS id C2D5A144AC for <info@ennesse.it>; Thu, 13 Aug 2026 11:06:43 +0200 (CEST) X-KumoRef: eyJfQF8iOiJcXF8vIiwicmVjaXBpZW50IjoiaW5mb0Blbm5lc3NlLml0In0= DKIM-Signature: v=1; a=rsa-sha256; d=gbsoftware.it; s=acdkim1; c=relaxed/relaxed; bh=eE9XmcQfw9WiAzWtVI5Yp2wY9HzVbXphOwKYfFKg5aM=; h=from:to:subject:date:mime-version:content-type:sender:cc:date:message-id: list-unsubscribe:list-unsubscribe-post; t=1786612003; x=1787216803; b=GnghLrRiuZCopDoXkhinELj/+Gdpp0Xxo0MFq2GUkzra82cjVWtUPicxE+7hiSJf7pNg1yO3S FUP+0lYDsrSBGjsVOI+mVwBb4w63OseMi3hsnpSgEialHvJp2STExFeQPAmtyFBwBi+cSIoV61C jANS8Zo5UNIAvakwYEsO+qtM3bvf+foJOgte+OKnRN7p9cvLWfkXeCCbOkuEogNPZ/fpiFDqsJo AfwGDosEP8dyCtBm10XhafjKSydv3Q2/ftuzf1K4ObhvYJGbgGmYvE2Lh8Y6syVoKTnrmO0n91C xN73Q4aHrVhE7BvQ882/+6p1pFJKqXpjx0qcLGGmtg6A==; DKIM-Signature: v=1; a=rsa-sha256; d=acems3.com; s=acdkim1; c=relaxed/relaxed; bh=eE9XmcQfw9WiAzWtVI5Yp2wY9HzVbXphOwKYfFKg5aM=; h=from:to:subject:date:mime-version:content-type:sender:cc:date:message-id: list-unsubscribe:list-unsubscribe-post; t=1786612003; x=1787216803; b=OnCdG1BQPnFYRjCt23jWAUmGb7yLqpbR8J/oSXOF/Awi3SfD/ZGpAlo+4320t8P/n6vw13WNg msDfcKKPSXDKDZECRFpIk1DxFYzWCV3ToSUXY3E0Yum06+FXG9AuCmnWylgQ7e0IkD2eUQRKk50 icOOGT1N6VWDOIsmzOeogcI8l3xVW5iPI+AdOeYWFQzbyJnKvtyyOhZYx2EyIoAE3AhBaSEuiOQ JCIInAK+1XyetY5DNnhRFuEPuUAkJq8GM1uFO9B7mlafjeuJFmZfRnK6jssRUxjNII2SeD8X1OH /5Z1ziuTBQk2Orhg4H0Q23MxU91zLLQABGI+hOVRaGXw==; CFBL-Address: fbl-report@acems1.com; report=arf X-Mailer: ActiveCampaign Mailer Received: from service-v2-7d657459c7-5p8rg (10.64.109.166) by acems1.com (KumoMTA 10.64.54.233) with ESMTPS (TLSv1_3:TLS13_AES_256_GCM_SHA384) id 4d92d89296f611f1887d068b09b43ff9 for <info@ennesse.it>; Thu, 13 Aug 2026 09:06:43 +0000 Date: Thu, 13 Aug 2026 09:06:43 +0000 (GMT) From: GBsoftware <formazione@gbsoftware.it> To: info@ennesse.it Message-ID: <1962139684.3262189.1786612003268@service-v2-7d657459c7-5p8rg> Subject: =?UTF-8?Q?Decesso_del_socio_di_SNC_in_corso_d'anno:_il_reddito_=C3=A8?= =?UTF-8?Q?_imputato_per_intero_ai_soci_risultanti_al_31_dicembre?= MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_3262188_498623425.1786612003268" X-DKIM-Options: s=acdkim1 List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Virtual-Mta: camp-euc1-b-c3-135-139 X-250ok-CID: 2106256-9007 List-Unsubscribe: <https://gbsoftware.activehosted.com/box.php?nl=596&c=9007&m=8554&s=d03722e8d931163dbc69b94f05d87868&funcml=unsub2&luha=1>,<mailto:unsubscribe-e11134d5e00eec61a11f3b5df199bd1c-9007-d03722e8d931163dbc69b94f05d87868@mail135.euc1.acems3.com> Feedback-ID: 2106256:activecampaign X-Sending-Engine: Hedwig PCS X-Report-Abuse: Please report abuse to abuse@activecampaign.com X-lid: aW5mb0Blbm5lc3NlLml0ICwgYzkwMDcgLCBtODU1NCAsIHM3MTE5MTEgLCBsNTk2 X-mid: aW5mb0Blbm5lc3NlLml0ICwgYzkwMDcgLCBtODU1NCAsIHM3MTE5MTE= ------=_Part_3262188_498623425.1786612003268 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: quoted-printable Scopri i nuovi contenuti del 13/08 all'interno di Magazine GB!https://www.s= oftwaregb.it/magazine/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaig= n=3Dmagazine_gb=20 13 agosto 2026 **=E2=9D=93**[QUESITO] Decesso del socio di SNC in corso d'anno: il reddito= =C3=A8 imputato per intero ai soci risultanti al 31 dicembre **di GBsoftware** Una societ=C3=A0 in nome collettivo, composta da tre soci con quote paritet= iche (un terzo ciascuno), subisce il decesso di uno dei soci nel corso dell= 'esercizio 2026. Gli eredi del de cuius sono il coniuge e due figli maggior= enni. Nel contratto sociale =C3=A8 assente una clausola di continuazione au= tomatica con gli eredi. LEGGI LA RISPOSTA https://www.softwaregb.it/il-quesito-del-giovedi-decesso-= del-socio-di-snc-in-corso-danno-il-reddito-imputato-per-intero-ai-soci-risu= ltanti-al-31-dicembre-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_cam= paign=3Dil_quesito_del_giovedi_decesso_del_socio_di_snc_in_corso_danno_il_r= eddito_imputato_per_intero_ai_soci_risultanti_al_31_dicembre_lic =20 https://www.softwaregb.it/il-quesito-del-giovedi-decesso-del-socio-di-snc-i= n-corso-danno-il-reddito-imputato-per-intero-ai-soci-risultanti-al-31-dicem= bre-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaign=3Dil_quesito= _del_giovedi_decesso_del_socio_di_snc_in_corso_danno_il_reddito_imputato_pe= r_intero_ai_soci_risultanti_al_31_dicembre_lic=20 **Le altre novit=C3=A0 di oggi...** =F0=9F=94=8E [FOCUS] Sottrazione fraudolenta e fondo patrimoniale =E2=80=93= le condizioni per l=E2=80=99aggredibilit=C3=A0 **di Gianfranco Antico** **In questi giorni una pronuncia della Corte di Cassazione, con la sentenza= n. 5760/2026 =E2=80=93 ha riacceso i riflettori su una problematica che in= veste spesso gli imprenditori, cio=C3=A8 i rapporti fra sottrazione fraudol= enta e fondo patrimoniale e in particolare le condizioni per l=E2=80=99aggr= edibilit=C3=A0 dello strumento predisposto a tutela dei bisogni personali e= familiari. Esaminiamo, quindi, la questione, rilevando una serie di specif= ici e pregressi interventi degli Ermellini, che possono essere da guida.** Leggi di pi=C3=B9 https://www.softwaregb.it/sottrazione-fraudolenta-fondo-p= atrimoniale-le-condizioni-per-laggredibilita-f-4/?utm_source=3Dmagazine&utm= _medium=3Demail&utm_campaign=3Dsottrazione_fraudolenta_fondo_patrimoniale_l= e_condizioni_per_laggredibilita_lic =F0=9F=94=8E [FOCUS] Rolling forecast e pianificazione continua: superare i= limiti del budget statico annuale **di Giulio Bassi** **Il budget annuale tradizionale, concepito come strumento cardine della pi= anificazione aziendale, mostra limiti strutturali in contesti economici car= atterizzati da volatilit=C3=A0 e rapido cambiamento. Il presente contributo= analizza il rolling forecast come tecnica di pianificazione continua, illu= strandone i principi operativi, i vantaggi rispetto al ciclo budgetario cla= ssico e le modalit=C3=A0 di implementazione nelle PMI.** Leggi di pi=C3=B9 https://www.softwaregb.it/rolling-forecast-pianificazione= -continua-superare-i-limiti-del-budget-statico-annuale-f-8/?utm_source=3Dma= gazine&utm_medium=3Demail&utm_campaign=3Drolling_forecast_pianificazione_co= ntinua_superare_i_limiti_del_budget_statico_annuale_lic =F0=9F=92=A1 [COMMENTO] Agevolazione "prima casa" e accorpamento di unit=C3= =A0 immobiliari: la fusione catastale non =C3=A8 condizione necessaria per = il beneficio **di Luca Mariotti** Con l'ordinanza n. 23848 del 22 luglio 2026, la Corte di Cassazione ha stab= ilito che la fruizione dell'agevolazione fiscale per l'acquisto della "prim= a casa" in caso di accorpamento di unit=C3=A0 immobiliari finitime =C3=A8 s= ubordinata esclusivamente all'effettiva unificazione materiale degli immobi= li entro il termine triennale, e non alla loro formale fusione catastale. S= uperando la rigidit=C3=A0 degli adempimenti formali pretesi dall'Agenzia de= lle Entrate, la Suprema Corte ha riaffermato che la ratio della norma risie= de nel conseguimento concreto di un'unica abitazione non di lusso. Pertanto= , il contribuente conserva il diritto al beneficio fiscale purch=C3=A9 sia = in grado di dimostrare l'avvenuta fusione di fatto tramite idonea documenta= zione (titoli edilizi, perizie o fotografie), rendendo la variazione catast= ale un elemento probatorio utile ma non una condizione necessaria o vincola= nte. Leggi di pi=C3=B9 https://www.softwaregb.it/agevolazione-prima-casa-accorpa= mento-di-unita-immobiliari-la-fusione-catastale-non-condizione-necessaria-p= er-il-beneficio-f-4/?utm_source=3Dmagazine&utm_medium=3Demail&utm_campaign= =3Dcommento_sentenze_13_08_26_lic **Scopri tutto il potenziale di Magazine GB** Accedendo al Magazine GB avrai a disposizione **pi=C3=B9 di 700 articoli**, contenuti riservati, analisi di dottrina e ag= giornamenti normativi. =C3=88 l'ambiente ideale per testare l'alta qualit= =C3=A0 tecnica delle nostre pubblicazioni e navigare=20 **senza limiti** tra gli approfondimenti specialistici in ambito fiscale, c= ontabile e del lavoro. ACCEDI A MAGAZINE GB https://www.softwaregb.it/magazine/?utm_source=3Dmagaz= ine&utm_medium=3Demail&utm_campaign=3Dmagazine_gb =20 **USERNAME** **giusy@ennesse.it** **PASSWORD** Se non hai mai utilizzato GB inWeb utilizza la password provvisoria **** altrimenti utilizza la password che hai impostato. Se non la ricordi ti baster=C3=A0 recuperarla seguendo i link Password dime= nticata https://gbsoftware.cloud/dashboard/login. Inviato a: info@ennesse.it Annulla l'iscrizione https://www.gbsoftware.it/desk/consensiemail/8d2599a8-= 44ba-410f-b624-ac722980e6cb GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. O= riani 153, 00197 Roma, Italia _________________ Inviato a: info@ennesse.it Disiscriversi: https://gbsoftware.activehosted.com/proc.php?c=3D9007&m=3D8554&s=3Dd03722e8= d931163dbc69b94f05d87868&d=3D711911&v=3D2&nl=3D596&runid=3D45368317&act=3Du= nsub GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. 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style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" class=3D"es-left gb-header-logo"= align=3D"left" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspac= e:0pt;border-collapse:collapse;border-spacing:0px;float:left"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0;width:272px"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" class=3D"es-m-p25" style=3D"padding:0 0 15px;Margin:0;fo= nt-size:0px"><a target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt= .php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_u= eglPPMIXCg95R-zN-YVOlx5X-nidbv" style=3D"-webkit-text-size-adjust:none;-ms-= text-size-adjust:none;mso-line-height-rule:exactly;text-decoration:underlin= e;color:#2B699F;font-size:14px"><img src=3D"https://gbsoftware.activehosted= 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<td align=3D"right" class=3D"es-m-txt-l es-m-p25l" spellcheck=3D"false" sty= le=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#f07e00;font-size:16px"><stro= ng><font dir=3D"auto" style=3D"vertical-align:inherit"><font dir=3D"auto" s= tyle=3D"vertical-align:inherit"><font dir=3D"auto" style=3D"vertical-align:= inherit"><font dir=3D"auto" style=3D"vertical-align:inherit"><font dir=3D"a= uto" style=3D"vertical-align:inherit"><font dir=3D"auto" style=3D"vertical-= align:inherit"><font dir=3D"auto" style=3D"vertical-align:inherit"><font di= r=3D"auto" style=3D"vertical-align:inherit">13 agosto 2026</font></font></f= ont></font></font></font></font></font></strong></p></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" bgcolor=3D"#FAFAFA" style=3D"Margin:0;padding:20px 30p= x"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#2b699f;text-align:left"><span s= tyle=3D"font-size:14px"><strong>=E2=9D=93 </strong></span><span style=3D"co= lor:#F07E00"><strong><span style=3D"font-size:16px">[QUESITO]</span></stron= g></span><b style=3D"font-size:16px;color:#f07e00"> <span style=3D"color:#2= b689e;font-size:32px">Decesso del socio di SNC in corso d'anno: il reddito = =C3=A8 imputato per intero ai soci risultanti al 31 dicembre</span></b></h1= ></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:0 30px 20px;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di GBsoftware</strong></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"Margin:0;padding:15px 30px = 5px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em><= /em>Una societ=C3=A0 in nome collettivo, composta da tre soci con quote par= itetiche (un terzo ciascuno), subisce il decesso di uno dei soci nel corso = dell'esercizio 2026. Gli eredi del de cuius sono il coniuge e due figli mag= giorenni. Nel contratto sociale =C3=A8 assente una clausola di continuazion= e automatica con gli eredi.<em></em></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:25px;Margin:0"><!--= [if mso]><a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx= 5X-nidfu" target=3D"_blank" hidden> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schem= as-microsoft-com:office:word" esdevVmlButton href=3D"https://gbsoftware.ace= mlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xed= s1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx5X-nidfu"=20 style=3D"height:44px; v-text-anchor:middle; width:263px" arcsize=3D"14%" st= roke=3D"f" fillcolor=3D"#f07e00"> <w:anchorlock></w:anchorlock> <center style=3D'color:#ffffff; font-family:roboto, "helvetica neue", helve= tica, arial, sans-serif; font-size:18px; font-weight:700; line-height:18px;= mso-text-raise:1px'>LEGGI LA RISPOSTA</center> </v:roundrect></a> <![endif]--> <!--[if !mso]><!-- --><span class=3D"msohide es-button-border"= style=3D"border-style:solid;border-color:#2B699F;background:#f07e00;border= -width:0px;display:inline-block;border-radius:6px;width:auto;mso-hide:all">= <a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUu= Fs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx5X-nidfu"= class=3D"es-button" target=3D"_blank" style=3D"mso-style-priority:100 !imp= ortant;text-decoration:none !important;-webkit-text-size-adjust:none;-ms-te= xt-size-adjust:none;mso-line-height-rule:exactly;color:#FFFFFF;font-size:20= px;display:inline-block;background:#f07e00;border-radius:6px;font-family:ro= boto, 'helvetica neue', helvetica, arial, sans-serif;font-weight:bold;font-= style:normal;line-height:24px;width:auto;text-align:center;padding:10px 30p= x;mso-padding-alt:0;mso-border-alt:10px solid #f07e00">LEGGI LA RISPOSTA</a= > </span> <!--<![endif]--></td> </tr> <tr> <td align=3D"center" style=3D"padding:0;Margin:0;font-size:0px"><a target= =3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx= 5X-nidfu" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;= mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F;font-s= ize:14px"><img class=3D"adapt-img" src=3D"https://gbsoftware.activehosted.c= om/cdn-cgi/image/fit=3Dscale-down,width=3D650,dpr=3D2,format=3Dauto,onerror= =3Dredirect/content/6Rn1M/2026/07/23/afbcda57-67f4-434c-b8c3-497a0962288c.j= peg" alt=3D"" style=3D"display:block;border:0;outline:none;text-decoration:= none;-ms-interpolation-mode:bicubic" data-cf-ir-is-resized=3D"true" width= =3D"600"></a></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:20px 30px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:45px;color:#f07e00;font-size:30px"><b>Le= altre novit=C3=A0 di oggi...</b></p></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=94=8E</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [FOCUS]</span><span style=3D"color:#= 2b699f"> <span style=3D"font-size:28px;line-height:34px">Sottrazione fraudo= lenta e fondo patrimoniale =E2=80=93 le condizioni per l=E2=80=99aggredibil= it=C3=A0</span></span></strong></h1></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Gianfranco Antico</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em>I= n questi giorni una pronuncia della Corte di Cassazione, con la sentenza n.= 5760/2026 =E2=80=93 ha riacceso i riflettori su una problematica che inves= te spesso gli imprenditori, cio=C3=A8 i rapporti fra sottrazione fraudolent= a e fondo patrimoniale e in particolare le condizioni per l=E2=80=99aggredi= bilit=C3=A0 dello strumento predisposto a tutela dei bisogni personali e fa= miliari. Esaminiamo, quindi, la questione, rilevando una serie di specifici= e pregressi interventi degli Ermellini, che possono essere da guida.</em><= /p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-z= N-YVOlx5X-nidfv" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=94=8E</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [FOCUS]</span><span style=3D"color:#= 2b699f"> <span style=3D"font-size:28px;line-height:34px">Rolling forecast e= pianificazione continua: superare i limiti del budget statico annuale</spa= n></span></strong></h1></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Giulio Bassi</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><em>I= l budget annuale tradizionale, concepito come strumento cardine della piani= ficazione aziendale, mostra limiti strutturali in contesti economici caratt= erizzati da volatilit=C3=A0 e rapido cambiamento. Il presente contributo an= alizza il rolling forecast come tecnica di pianificazione continua, illustr= andone i principi operativi, i vantaggi rispetto al ciclo budgetario classi= co e le modalit=C3=A0 di implementazione nelle PMI.</em></p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-z= N-YVOlx5X-nidfw" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> </table></td> </tr> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"center" style=3D"Margin:0;padding:20px 30px"> <h1 style=3D"Margin:0;line-height:38px;mso-line-height-rule:exactly;font-fa= mily:roboto, 'helvetica neue', helvetica, arial, sans-serif;font-size:32px;= font-style:normal;font-weight:normal;color:#333333;text-align:left"><strong= ><span style=3D"font-size:14px">=F0=9F=92=A1</span><span style=3D"color:#f0= 7e00;font-size:14px;line-height:17px"> [COMMENTO]</span><span style=3D"colo= r:#2b699f"> <span style=3D"font-size:28px;line-height:34px">Agevolazione "p= rima casa" e accorpamento di unit=C3=A0 immobiliari: la fusione catastale n= on =C3=A8 condizione necessaria per il beneficio</span></span></strong></h1= ></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><stro= ng>di Luca Mariotti</strong></p></td> </tr> <tr> <td align=3D"left" style=3D"padding:0 30px 20px;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px">Con l= 'ordinanza n. 23848 del 22 luglio 2026, la Corte di Cassazione ha stabilito= che la fruizione dell'agevolazione fiscale per l'acquisto della "prima cas= a" in caso di accorpamento di unit=C3=A0 immobiliari finitime =C3=A8 subord= inata esclusivamente all'effettiva unificazione materiale degli immobili en= tro il termine triennale, e non alla loro formale fusione catastale. Supera= ndo la rigidit=C3=A0 degli adempimenti formali pretesi dall'Agenzia delle E= ntrate, la Suprema Corte ha riaffermato che la ratio della norma risiede ne= l conseguimento concreto di un'unica abitazione non di lusso. Pertanto, il = contribuente conserva il diritto al beneficio fiscale purch=C3=A9 sia in gr= ado di dimostrare l'avvenuta fusione di fatto tramite idonea documentazione= (titoli edilizi, perizie o fotografie), rendendo la variazione catastale u= n elemento probatorio utile ma non una condizione necessaria o vincolante.<= /p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:5px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px"><i><a= target=3D"_blank" href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~G= E5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-z= N-YVOlx5X-nidfx" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjus= t:none;mso-line-height-rule:exactly;text-decoration:underline;color:#2B699F= ;font-size:16px">Leggi di pi=C3=B9</a></i></p></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table> <table cellpadding=3D"0" cellspacing=3D"0" class=3D"es-content" align=3D"ce= nter" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;bord= er-collapse:collapse;border-spacing:0px;table-layout:fixed !important;width= :100%"> <tr> <td align=3D"center" style=3D"padding:0;Margin:0"> <table class=3D"es-content-body" align=3D"center" cellpadding=3D"0" cellspa= cing=3D"0" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collap= se:collapse;border-spacing:0px;background-color:transparent;width:600px" ro= le=3D"none"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" style=3D"padding:0;Margin:0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #000000;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:30px 30px 0;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:30px;color:#2b699f;font-size:20px"><stro= ng>Scopri tutto il potenziale di Magazine GB</strong></p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:10px 30px 0;Margin:= 0"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#333333;font-size:16px">Acced= endo al Magazine GB avrai a disposizione<strong> pi=C3=B9 di 700 articoli</= strong>, contenuti riservati, analisi di dottrina e aggiornamenti normativi= . =C3=88 l'ambiente ideale per testare l'alta qualit=C3=A0 tecnica delle no= stre pubblicazioni e navigare <strong>senza limiti</strong> tra gli approfo= ndimenti specialistici in ambito fiscale, contabile e del lavoro.</p></td> </tr> <tr> <td align=3D"left" bgcolor=3D"#FAFAFA" style=3D"padding:25px;Margin:0"><!--= [if mso]><a href=3D"https://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5= H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx= 5X-nidbv" target=3D"_blank" hidden> <v:roundrect xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:w=3D"urn:schem= as-microsoft-com:office:word" esdevVmlButton href=3D"https://gbsoftware.ace= mlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xed= s1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx5X-nidbv"=20 style=3D"height:44px; v-text-anchor:middle; width:321px" arcsize=3D"14%" st= roke=3D"f" fillcolor=3D"#f07e00"> <w:anchorlock></w:anchorlock> <center style=3D'color:#ffffff; font-family:roboto, "helvetica neue", helve= tica, arial, sans-serif; font-size:18px; font-weight:700; line-height:18px;= mso-text-raise:1px'>ACCEDI A MAGAZINE GB</center> </v:roundrect></a> <![endif]--> <!--[if !mso]><!-- --><span class=3D"msohide es-button-border"= 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cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"none" sty= le=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;bo= rder-spacing:0px"> <tr> <td align=3D"center" valign=3D"top" style=3D"padding:0;Margin:0;width:600px= "> <table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" role=3D"presentat= ion" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col= lapse;border-spacing:0px"> <tr> <td align=3D"left" style=3D"Margin:0;padding:20px 30px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#2b699f;font-size:16px"><b>US= ERNAME</b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><br><= /p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><b>gi= usy@ennesse.it</b></p></td> </tr> <tr> <td align=3D"left" style=3D"Margin:0;padding:10px 30px 20px"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#2b699f;font-size:16px"><b>PA= SSWORD</b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><br><= /p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px">Se no= n hai mai utilizzato GB inWeb utilizza la password provvisoria</p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px"><b></= b></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:roboto, 'helvetica neue', helvet= ica, arial, sans-serif;line-height:24px;color:#000000;font-size:16px">altri= menti utilizza la password che hai impostato.<br><br> Se non la ricordi ti baster=C3=A0 recuperarla seguendo i link <a href=3D"ht= tps://gbsoftware.acemlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc= 4Y8bDJqSh6XR_0Ey7xeds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx5X-nidb0" target=3D"_b= lank" style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-= line-height-rule:exactly;text-decoration:underline;color:#2B699F;font-size:= 14px">Password dimenticata</a>.</p></td> </tr> <tr> <td align=3D"center" style=3D"padding:5px;Margin:0;font-size:0"> <table border=3D"0" width=3D"100%" height=3D"100%" cellpadding=3D"0" cellsp= acing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0pt;mso-table-r= space:0pt;border-collapse:collapse;border-spacing:0px"> <tr> <td style=3D"padding:0;Margin:0;border-bottom:1px solid #cccccc;background:= unset;height:0px;width:100%;margin:0px"></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table></td> </tr> </table> <table class=3D"es-footer ac-footer" cellspacing=3D"0" cellpadding=3D"0" al= ign=3D"center" role=3D"none" style=3D"mso-table-lspace:0pt;mso-table-rspace= :0pt;border-collapse:collapse;border-spacing:0px;table-layout:fixed !import= ant;width:100%;background-color:inherit;background-repeat:repeat;background= -position:center top"> <tr> <td align=3D"center" class=3D"es-footer-body" style=3D"padding:20px 0;Margi= n:0;background-color:#808080;color:inherit;background:inherit;width:600px;f= ont-size:12px;font-family:inherit"> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:inherit;line-height:150%;color:i= nherit;font-size:inherit">Inviato a: info@ennesse.it</p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <a style=3D"-webkit-text-size-adjust:none;-ms-text-size-adjust:none;mso-lin= e-height-rule:exactly;text-decoration:underline;color:inherit;font-size:inh= erit;font-family:inherit;font-weight:inherit" href=3D"https://gbsoftware.ac= emlnc.com/lt.php?x=3D4lZy~GE5IXOg5H8u0A9OUuFs2n_UugH0lxc4Y8bDJqSh6XR_0Ey7xe= ds1XUhiUA0_ueglPPMIXCg95R-zN-YVOlx5X-nidb1" target=3D"_blank">Annulla l'isc= rizione</a></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <br></p> <p style=3D"Margin:0;-webkit-text-size-adjust:none;-ms-text-size-adjust:non= e;mso-line-height-rule:exactly;font-family:'open sans', 'helvetica neue', h= elvetica, arial, sans-serif;line-height:21px;color:#333333;font-size:14px">= <span class=3D"perstag_address" style=3D"color:inherit;font-family:inherit;= font-size:inherit">GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065= 349, 00197 Via B. Oriani 153, 00197 Roma, Italia</span></p></td> </tr> </table> <div style=3D"text-align:center;background-color:#F7F9FF; margin-top:30px;"= > <br> <p style=3D"text-align:center;font-size:14px;">Seguici sui nostri social</p= ><a href=3D"https://www.facebook.com/GBsoftware"><img src=3D"https://conten= t.app-us1.com/6Rn1M/2021/09/21/7320bfcf-3be1-4b0e-bffe-19423c134a2f.png" al= t=3D"GBsoftware su Facebook" width=3D"20" height=3D"20"></a>=E2=80=82 <a hr= ef=3D"https://www.youtube.com/channel/UC-sRHG-p_BCQrucqfsRg1Mw"><img src=3D= "https://content.app-us1.com/6Rn1M/2021/09/21/a159db87-a3c3-4913-b401-0aae8= 13141e9.png" alt=3D"GBsoftware su YouTube" width=3D"20" height=3D"20"></a>= =E2=80=82 <a href=3D"https://www.linkedin.com/company/gbsoftware-s-p-a"><im= g src=3D"https://content.app-us1.com/6Rn1M/2021/09/21/5fa2b81b-66cf-4970-99= a4-f015a6e95d82.png" alt=3D"GBsoftware su LinkedIn" width=3D"20" height=3D"= 20"></a>=E2=80=82 <a href=3D"https://m.me/gbsoftware"><img src=3D"https://c= ontent.app-us1.com/6Rn1M/2021/09/21/a6dfa502-bf02-438d-a514-a6f4fe6684fc.pn= g" alt=3D"GBsoftware su Messenger" width=3D"20" height=3D"20"></a>=E2=80=82= <a href=3D"https://news.google.com/publications/CAAqBwgKMLvF9Aow3PLaAg"><i= mg src=3D"https://content.app-us1.com/6Rn1M/2021/09/21/383993ea-38d1-4869-a= 21d-2d534fcea0e6.png" alt=3D"GBsoftware su Google News" width=3D"20" height= =3D"20"></a>=E2=80=82 <a href=3D"https://telegram.me/s/gbsoftware"><img src= =3D"https://content.app-us1.com/6Rn1M/2021/09/21/d07ec09b-37a8-47c4-95d0-e7= 3205880f63.png" alt=3D"GBsoftware su Telegram" width=3D"20" height=3D"20"><= /a>=E2=80=82 <a href=3D"https://www.instagram.com/gb_software/"><img src=3D= "https://content.app-us1.com/6Rn1M/2021/09/21/8daf42d5-9e39-4d3f-a43c-4bb64= 8ba79a6.png" alt=3D"GBsoftware su Instagram" width=3D"20" height=3D"20"></a= >=E2=80=82=20 <p style=3D"text-align:center;font-size:12px;"><em>Software gestionali nati= dall=E2=80=99idea di un Commercialista e da 50 anni d=E2=80=99esperienza d= i uno Studio e di un CED.</em></p> <p style=3D"text-align:center;font-size:9px;">Ai sensi del Reg. UE 2016/679= e normativa vigente si precisa che le informazioni contenute in questo mes= saggio sono riservate ed a uso esclusivo del destinatario. Qualora il messa= ggio in parola Le fosse pervenuto per errore, La invitiamo ad eliminarlo se= nza copiarlo e a non inoltrarlo a terzi, dandocene gentilmente comunicazion= e. Grazie.<br> Pursuant to Italian Law and EU Reg. 2016/679, you are hereby informed that = this message contains confidential information intended only for the use of= the addressee. If you are not the addressee, and have received this messag= e by mistake, please delete it and immediately notify us. You may not copy = or disseminate this message to anyone. Thank you.</p> <br><!-- <p>Ricevi questa comunicazoine in quanto utente registrato da Sito= </p> --> </div> <br> <br> <div id=3D"ac-footer" style=3D"clear:both;background-color:inherit;backgrou= nd:inherit;min-width:100%;mso-table-lspace:0pt;mso-table-rspace:0pt;padding= :20px;color:#000000;font-size:11px;font-family:arial,helvetica,sans-serif;l= ine-height:140%;line-height:1.4;text-align:center;box-sizing:border-box;"> <center> Inviato a:<span style=3D"font-size:11px;font-family:arial,helvetica,sans-se= rif;font-weight:normal;text-decoration:none;outline:none;">info@ennesse.it<= /span> <br> <br><a href=3D"https://gbsoftware.activehosted.com/proc.php?c=3D9007&m=3D85= 54&s=3Dd03722e8d931163dbc69b94f05d87868&d=3D711911&v=3D2&nl=3D596&runid=3D4= 5368317&act=3Dunsub" style=3D"font-size:11px;font-family:arial,helvetica,sa= ns-serif;font-weight:bold;text-decoration:underline;"><span style=3D"font-w= eight:bold;text-decoration:underline;">Disiscriversi</span></a> <br> <br> GBsoftware S.p.A., C.F. e P.IVA 07946271009 Rea: Rm-1065349, 00197 Via B. O= riani 153, 00197 Roma, Italia </center> </div> <br> <img src=3D"https://gbsoftware.acemlnc.com/lteo?x=3D5TZi05nDIXgKHhVp__tIVuJ= tAXRUkNHvjusyk8M4J3nL75Cvy_A7W.dz2nSRvET1juY4XHJ2Vu_SGKK42AADjhWuD6EewRNivQ= hok.jHJnOf7p_6z0yLwOLcCOBfyAQs_xIjZ5XIJePKF8DwydxFVeJw2u7exEHzluuinqo5lnmg7= pF." border=3D"0" width=3D"1" height=3D"1" style=3D"display:block;width:1px= !important;min-width:1px!important;max-width:1px!important;height:1px!impor= tant;border:0;overflow:hidden;"/> </body> </html> ------=_Part_3262188_498623425.1786612003268--
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